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Contents

Legislation
Corporation Tax (Northern Ireland) Act 2015
  • Introduction
  • Section 1 Trading profits taxable at the Northern Ireland rate
  • Section 2 Capital allowances
  • Section 3 Other amendments
  • Section 4 Power to make further consequential amendments
  • Section 5 Commencement
  • Section 6 Interpretation and short title
  • SCHEDULE 1 Capital allowances
  • SCHEDULE 2 Other amendments
  1. Corporation Tax (Northern Ireland) Act 2015
  2. Introduction

Introduction

From legislation.gov.uk

An Act to make provision for and in connection with the creation of a Northern Ireland rate of corporation tax.

[26th March 2015]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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